Transport Corporation of India charging service tax n their Transportation bill.
The onus of discharge of service tax liability in the case of GTA is on the consignor or consignee whosoever makes payment to the transporter. The burden of discharge of service tax liability can’t be shifted to the service provider i.e. transporter with reference to S.No. I (A) (ii) (e) of the Notification No. 30/2012-ST
Kindly advice whether the service tax payable by consignor or consignee directly Govt., or pay to TCI.